Start-up Costs and Impairment Risk Associated with Investment in New Factories
First written in FY2016. 7 of 17 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-10-14.
Delica Foods Holdings moved to the "Worse" side of this theme in 2018.
0 other companies' latest entry also says "Materialised".
- 2026-10-14MaterialisedRevision of earnings forecasts
「物流部門の拠点新設（東海マザーセンター、三郷サプライセンター）に伴う経費増が先行的に発生いたしました。」
東海マザーセンター及び三郷サプライセンターの新設に伴う経費増が、稼働に先行して実際に発生した。 - FY2026MaterialisedAnnual report
「Although the segment worked to improve efficiency, including through various cost reductions, segment profit (ordinary profit) declined by ¥21 million, or 15.1%, year on year to ¥120 million, due mainly to the advance burden of rent and other costs related to the Tokai Mother Center, which began operations in April 2026.」
Rent expenses incurred before operations began at the Tokai Mother Center, a new logistics site, became a factor reducing profit in the logistics business. - FY2025-H1MaterialisedAnnual report
「One-time miscellaneous expenses associated with the start-up of the Osaka FS Center, completed in April of this year, were incurred.」
Following completion of the Osaka FS Center, one-time miscellaneous expenses associated with its start-up were incurred and became a factor reducing profit in the fresh-produce business. - FY2022RestatedAnnual report
「However, start-up costs, including higher labor and consumables expenses associated with constructing a new plant, and depreciation and amortization could temporarily adversely affect our group's financial position and operating performance, as occurred in previous fiscal years. In addition, if sales decline significantly due to a sudden change in the operating environment or other factors, and the facilities in use are disposed of or impaired, this could have a further adverse impact.」
The company continues to disclose start-up costs and depreciation and amortization associated with new plants and capital investment, as well as the risk of facility disposals and impairment if sales decline. - FY2021RestatedAnnual report
「However, start-up costs, including higher labor and consumables expenses associated with constructing a new plant, and depreciation and amortization could temporarily adversely affect our group's financial position and operating performance, as occurred in previous fiscal years.」
The company continues to disclose start-up costs and depreciation and amortization associated with new plants and capital investment, as well as the risk of facility disposals and impairment if sales decline. - FY2020-Q2RestatedAnnual report
「With regard to profit, start-up costs, including consumables expenses, arising from the renovation of the cut-vegetable plant at the Aichi facility of デリカフーズ株式会社, and higher depreciation and amortization, together with higher labor costs resulting from labor shortages and increases in the minimum wage and surging vegetable procurement prices due to unfavorable weather, affected results, although」
The increase in start-up costs and depreciation and amortization associated with renovating the cut-vegetable plant at the Aichi facility continues to be identified as a factor reducing profit. - FY2020-Q1MaterialisedAnnual report
「With regard to profit, start-up costs, including consumables expenses, arising from the renovation of the cut-vegetable plant at the Aichi facility of デリカフーズ株式会社, and higher depreciation and amortization, together with higher labor costs resulting from labor shortages and increases in the minimum wage, affected results, although」
The start-up costs and higher depreciation and amortization associated with renovating the cut-vegetable plant at the Aichi facility actually arose, confirming the performance burden from the new facility renovation. - FY2019MaterialisedAnnual report
「The start-up costs, including consumables expenses, arising from the opening of the Chukyo FS Center and Saitama FS Center, and higher depreciation and amortization」
The increase in start-up costs and depreciation and amortization associated with opening the Chukyo and Saitama FS Centers actually arose and became factors reducing full-year profit. - FY2019-Q3MitigatedAnnual report
「The Chukyo FS Center turned profitable.」
The newly established Chukyo FS Center turned profitable, indicating that the start-up burden following its opening had relatively diminished. - FY2019-Q1MaterialisedAnnual report
「With regard to profit, start-up costs, including labor and consumables expenses, arising from the opening of the Chukyo FS Center in May 2018, and higher depreciation and amortization, together with higher labor costs resulting from labor shortages and rising logistics costs, affected results, although」
The start-up costs and higher depreciation and amortization associated with opening the Chukyo FS Center actually arose, confirming the performance burden from investment in the new site. - FY2018RestatedAnnual report
「However, start-up costs, including higher labor and consumables expenses associated with constructing a new plant, and depreciation and amortization could temporarily adversely affect our group's financial position and operating performance, as occurred in previous fiscal years.」
The temporary impact on performance from new-plant start-up costs and depreciation and amortization continues to be identified as a capital-investment risk. - FY2018-Q1MitigatedAnnual report
「The Nishitokyo FS Center turned profitable in March and made a significant contribution to profit.」
The Nishitokyo FS Center moved from the stage at which start-up costs and depreciation and amortization reduced profit to the stage at which it had turned profitable and contributed to profit. This indicates that the impact of start-up costs had relatively diminished. - FY2017RestatedAnnual report
「However, start-up costs, including higher labor and consumables expenses associated with constructing a new plant, and depreciation and amortization could temporarily adversely affect our group's financial position and operating performance, as occurred in previous fiscal years.」
The temporary impact on performance from new-plant start-up costs and depreciation and amortization, as well as the possibility of facility disposals and impairment, continues to be disclosed. - FY2017-Q3RestatedAnnual report
「At the Nishitokyo FS Center, the introduction of the industry's first mass-production line for vacuum-heated vegetables and other state-of-the-art production and sanitation equipment resulted in a significant year-on-year increase in start-up costs, including labor and consumables expenses, as well as depreciation and amortization.」
The increase in start-up costs and depreciation and amortization associated with the installation of equipment at the Nishitokyo FS Center continues to be identified as a factor reducing profit. - FY2017-Q2RestatedAnnual report
「At the Nishitokyo FS Center, the introduction of the industry's first mass-production line for vacuum-heated vegetables and other state-of-the-art production and sanitation equipment resulted in a significant year-on-year increase in start-up costs, including labor and consumables expenses, as well as depreciation and amortization.」
The continuing increase in start-up costs and depreciation and amortization associated with the installation of equipment at the Nishitokyo FS Center is cited again as a factor reducing profit. - FY2017-Q1MaterialisedAnnual report
「At the Nishitokyo FS Center, the introduction of the industry's first mass-production line for vacuum-heated vegetables and other state-of-the-art production and sanitation equipment resulted in a significant year-on-year increase in start-up costs, including labor and consumables expenses, as well as depreciation and amortization.」
The start-up costs and higher depreciation and amortization resulting from the installation of equipment at the Nishitokyo FS Center actually arose and reduced profit. - FY2016First statedAnnual report
「However, start-up costs, including higher labor and consumables expenses associated with constructing a new plant, and depreciation and amortization could temporarily adversely affect our group's financial position and operating performance, as occurred in previous fiscal years.」
Start-up costs associated with opening the Nara FS Center and higher depreciation and amortization reduced profit for the year. The disposal and impairment of facilities if sales decline are also identified as risks.